Company Law : New MCA amendments permit companies to deploy a portion of CSR funds through Zero Coupon Zero Principal instruments listed on the ...
Corporate Law : The article questions whether tree-planting claims linked to IPL dot balls are supported by verifiable evidence. It highlights the...
Corporate Law : India transformed CSR into a statutory obligation under Section 135. This shift raises key questions on its role in governance and...
Company Law : A comprehensive guide to applicability, 2% spending rule, governance structure, compliance requirements, and penalties under Secti...
Company Law : Understand CSR obligations under Section 135, including eligibility, expenditure, and reporting. Key takeaway: Proper CSR complian...
Company Law : The MCA has widened CSR eligibility by recognizing subscriptions to Zero Coupon Zero Principal Instruments as a valid CSR activity...
Company Law : The issue concerns the inability to update trust details in CSR-1 registration records. It was highlighted that outdated informati...
Company Law : Public and private companies in Bihar increasingly invest in CSR, with key districts receiving substantial social development fund...
Company Law : The Ministry of Corporate Affairs confirms that CSR expenditure data for the last five years is publicly available on its CSR port...
Company Law : Government penalized companies for CSR non-compliance under the Companies Act. Details of penalties, CSR spending, and fund transf...
Income Tax : ITAT Mumbai held that eligible CSR donations qualify for Section 80G deduction if statutory conditions are met, despite disallowan...
Income Tax : The ITAT held that depreciation on goodwill arising from amalgamation could not be disallowed in subsequent years after it had bee...
Income Tax : ITAT Delhi held that donations forming part of CSR expenditure are eligible for deduction under Section 80G if the statutory condi...
Income Tax : The ITAT held that foreign exchange gains arising from realization of export proceeds from services rendered to associated enterpr...
Income Tax : The Tribunal noted that donations to Swachh Bharat Kosh and Clean Ganga Fund made towards CSR obligations are specifically exclude...
Company Law : ROC Cuttack held that responsibility for inaccurate information in e-forms rests with the authorised signatory and certifying prof...
Company Law : MCA amends Schedule VII of the Companies Act to include subscription to zero coupon zero principal instruments on Social Stock Exc...
Company Law : MCA has amended the CSR Rules to recognize zero coupon zero principal instruments issued by Social Stock Exchange-listed NPOs. The...
Company Law : ROC Haryana ruled that non-transfer of unspent CSR amount within six months from the close of the financial year constituted a vio...
Company Law : ROC Kolkata penalized a company and its directors for delayed transfer of unspent CSR funds to the Swachh Bharat Kosh. The order h...
Explore the complex issue of whether Corporate Social Responsibility (CSR) expenses can be claimed as Input Tax Credit (ITC) under India’s GST framework. Get insights on the intersection of CSR and tax compliance.
Smith N Smith Chemicals receives Rs. 4 Lakh penalty from MCA for non-compliance with CSR policy in its board report. Read Detailed analysis
MCA recently imposed a penalty on a Company for violating CSR Section 135(5) of Companies Act, 2013 which mandates companies to spend at least 2% of their average net profits on CSR activities.
Dive deep into nuances of CSR in India. Explore its fundamentals, its influence under company law, audit dynamics, accounting, taxation, and GST perspectives.
Registrar of Companies, Karnataka, imposes a substantial 66.16 Lakh penalty on Saankhya Labs Private Limited for violating CSR provisions under Companies Act, 2013.
CSR Impact Assessment Report provides insights into [Company Name]’s social, environmental, and economic initiatives, measuring their impact and identifying opportunities for improvement.
Learn about Corporate Social Responsibility (CSR) in India under the Companies Act, 2013. Find out the requirements, activities, and benefits of CSR for sustainable development
Explore the legal framework and provisions of Section 135 of the Companies Act 2013, which mandates corporate social responsibility (CSR). Discover the applicability, contribution requirements, reporting obligations, and impact assessment of CSR policies for companies. Learn how CSR initiatives contribute to sustainable development and the overall welfare of society.
ITAT Mumbai held that the claim for deduction under section 80G of the Income Tax Act in respect of Corporate Social Responsibility (CSR) expenses cannot be denied.
MCA penalizes M/s Takraf India Pvt. Ltd. and its directors with Rs. 36.25 Lakh for not transferring Rs. 14.50 Lakh of unspent CSR as required by Section 135(6) of Companies Act, 2013.
